Kontribusi pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam mendukung pendapatan asli daerah Propinsi Jawa Tengah, 1995/1996-2000

SATRIYA, Hariyono Bambang, Drs. H.M. Adnan Hadjam, MA

2002 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini. bertujuan untuk menganalisis pertumbuhan, konstribusi, potensi, efektivitas, efisiensi, dan elastisitas Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) serta mencoba memprediksi penerimnaannya di masa mendatang di Propinsi Jawa Tengah. Periode yang digunakan dalam penelitian ini mulai tahun anggaran 1995/1996 sampai dengan tahun 2000. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder. Data primer diperoleh dengan cara wawancara langsung dengan pihak-pihak yang terkait dengan penelitian ini. Data sekunder yang meliputi data target, realisasi, Jumlah Kendaraan Bermotor PKB dan BBNKB diperoleh dari Dispenda Propinsi Jawa Tengah. Data lainya diperoleh dari Biro Keuangan Setda Propinsi Jawa Tengah, Bappeda Propinsi Jawa Tengah dan Biro Pusat Statistik Propinsi Jawa Tengah. Hasil penelitian ini menunjukkan bahwa tingkat pertumbuhan PKB di Propinsi Jawa Tengah rata-rata sebesar 11 ,I YO dan BBNKB sebesar 29,l % selama tahun pengamatan. PKB memberikan kontribusi rata-rata sebesar 37,45 YO dan BBNKB rata-rata sebesar 42,87 YO terhadap Pendapatan Asli Daerah ( PAD ) Propinsi Jawa Tengah selama tahun 199511 996 - 2000. Efektivitas PKB dan BBNKB dilihat dari perbandingan rasio antara target dan realisasi efektif rata-rata melebihi 100 %, sedangkan dilihat dari perbandingan antara realisasi dengan potensi cukup efektif yaitu rata-rata sebesar 69,21 untuk PKB dan 86,16 untuk BBNKB. Efisiensi Penerimaan PKB dan BBNKB rata-rata sebesar 7,78. Hasil analisis trend didapat persamaan untuk penerimaan PKB dan BBNKB Propinsi Jawa Tengah yaitu Y’ = -32140733575,731 + 24747038214,665 XI dan Trend Kontribusi PKB dan BBNKB terhadap PAD diperoleh persamaan Y’ = 50893915709 +1,222 X

The research attempts to analyze the grow rate, contribution, potention, effectivities, efficiency, and elasticity of vehicle tax and vehicle ownership changing tax of the province of Central Java and try to predict amount of income in the future. The period which has been used in this case is starting on 1995/1996 until 2000 of budget planning years. Primary data was used in this research and also the secondary one. The Primary one was taken from direct interview with the persons who involve on this case and the other one is contain from target and realization data of vehicle tax and vehicle ownership changing tax taken from Regional Income Board of Central Java Province. Where is the other data was taken from Central Bureau of Statistic of Central Java, Regional development and Planning Board of Central Java and Financial Bureau of the Regional Secretary Central Java. The Result of this research shows that the grow rate average of Vehicle Tax in the Central Java is 11,l % and vehicle ownership changing tax is 29,l YO during this obsevation. Vehicle Tax gives contribution rate average in the amount 37,45 % and vehicle ownership changing tax average in the amount 42,87 % contributing to the regional original income in case of Central Java Province during 1995/1996 until 2000. The effectivities value of vehicle tax and vehicle ownership changing tax by compare between target and realizaton is efectif , the results shows average more than 100 %, but if compare between potention and realization , the result shows average 69,21 for vehicle tax and 86,16 for vehicle ownership changing tax. The value of efficiency of of vehicle tax and vehicle ownership changing tax is 7,78. The result of trend analyze is Y = -32140733575,731 + 24747038214,665X and The result Analyze Trend Of Contribution is Y = 50893915709 +1,222 X

Kata Kunci : Pajak Kendaraan Bermotor, PAD